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Advisor(s)
Abstract(s)
The development of the non-profit sector (NPS) in Portugal has been gaining relevance in
recent times, particularly in the form of institutions whose purpose is to broaden and increase the
response to the needs of the most needy and socially vulnerable citizens. The financing of Portuguese
non-profit sector entities is essentially made up of income from their activity, donations and public or
governmental support. Therefore, these entities face increasing pressure from their funders, users
and citizens in general for a greater dissemination of good practices regarding the social impact
they have on the community; in particular, they are increasingly required to be transparent in their
activities. The main objective of this study was to analyse the level of accountability and transparency
of the private social solidarity institutions (IPSS) of the municipality of Porto. To this end, the
websites of these institutions were analysed, using a qualitative and quantitative methodology, using
the application of the transparency index Enhancement of an Accountability Guide for Learning
E-Government. This analysis allowed us to verify that there are still a considerable number of entities
that do not have an institutional website, and those that do, have a low level of transparency
Description
Keywords
Social economy Accountability Private institution of social solidarity Transparency